Let me tell you how it will be
There’s one for you, nineteen for me
Should five per cent appear too small
Be thankful I don’t take it all
Cause I’m the taxman,
Yeah, I’m the taxman.1

The South African Revenue Service Act 1997 reorganised revenue collection and administration in the Republic. It aimed to – and did achieve, as it continues to do – the efficient and effective collection of revenue, and control over the import, export, manufacture, movement, storage and use of certain goods.

The Act is administered by the Minister of Finance, who also happens to be the Commissioner of SARS. As is well known, SARS has far-reaching powers, complemented by the Tax Administration Act.

  1. Any person who uses in relation to his company, firm, business, or any undertaking a name or description implying some connection with SARS commits an offence.2
  1. ‘Taxman’ – composed by George Harrison, performed by The Beatles and featured as the opening track on their 1966 Album ‘Revolver’. 

  2. Section 30.